From Governance to Empowerment: Interpreting Maqasid Shariah in Local Zakat Institutions in Indonesia

Abstract

This study examines how maqasid shariah is interpreted and operationalized in zakat governance and how these governance orientations shape zakat distribution models and welfare outcomes for mustahiq. Adopting a qualitative descriptive-comparative design, the study compares two local zakat institutions in Jember Regency, Indonesia: LAZ Azka Al-Baitul Amin (LAZ AZKA) and LAZ Nurul Hayat (LAZ NH). Data were collected through semi-structured interviews with zakat managers and beneficiaries, document analysis, and field observations, and analyzed thematically using maqasid shariah as an analytical framework. The findings reveal contrasting governance orientations. LAZ AZKA demonstrates a normative, value-based approach in which maqasid shariah functions as an ethical horizon grounded in religious authority, communal trust, and moral legitimacy. In contrast, LAZ NH adopts an instrumental orientation, translating maqasid into formal governance mechanisms, performance indicators, and structured empowerment programs. These differences extend to zakat distribution practices, with LAZ AZKA prioritizing consumptive assistance for immediate needs, while LAZ NH emphasizes productive zakat aimed at long-term empowerment. Beneficiary experiences further indicate that consumptive programs provide short-term relief and dignity, whereas productive programs support increased independence and reduced dependency.The study concludes that maqasid shariah does not operate through a single standardized governance model. Instead, zakat outcomes are mediated by institutional capacity, governance structure, and monitoring systems. The findings underscore the importance of context-sensitive integration between ethical intention and evaluative capacity in maqasid-oriented zakat governance.